Form 210 for residents of the Czech Republic

19 %, with costs allowed

Item	Your position
Non-resident income tax rate	19 %
Inside the EU, Iceland, Norway or Liechtenstein?	Yes
Costs deductible against rent?	Yes, apportioned to the days actually let
Residence certificate	Confirmation of tax domicile from the Finanční správa
Rental return	Annual, 1 to 20 April from the 2026 tax year

The lower rate and the deduction come from Spanish domestic law and depend on your being resident in a Member State, not on the treaty. So a Czech owner deducts loan interest, the charges of the owners' association, the Spanish local property tax, buildings insurance, repairs, letting commission and a depreciation allowance on the building, apportioned to the days the flat was genuinely let, and pays 19 % on what remains.

Czech owners used to the domestic option of a flat percentage of income in place of real expenses should note that Spain offers nothing of the kind to a non-resident. Real costs, real invoices, real dates, and a defensible count of the nights let. That count is what converts the invoices into a deduction.

The two Spanish charges

• Rental income, one return for each property and each owner, filed once for the whole year. The 2024 and 2025 years went in between 1 and 20 January; from the 2026 year the window is 1 to 20 April of the following year, under Order HAC/623/2026.
• Imputed income for the days the property was at your disposal, at 1.1 % of the rateable value where it was revised in the last ten years and 2 % where it was not, apportioned by share and by days, under period code 0A.

Spain files by owner, never by household. Two names on the deed produce two of each return, every year. And a flat that was never let still produces an annual imputed income filing, because that charge attaches to availability rather than to income. See imputed income.

Your confirmation of tax domicile

Spain applies the correct rate and the convention only on proof of where you live. The Czech tax administration issues a confirmation of tax domicile on request, and Spain accepts it for one year from its date. Ask for the calendar year the Spanish return covers, which is simple because both countries use the calendar year, and keep the superseded ones: a Spanish question about the 2025 return in 2028 is answered by the 2025 confirmation.

What happens on the Czech return

The Czech Republic taxes its residents on worldwide income, so the Spanish rent goes on the Czech return too, and the double charge is relieved under the convention. Here the age of the treaty becomes relevant. Conventions of that generation commonly relieved income from immovable property by exempting it in the country of residence while allowing it to influence the rate on the taxpayer's other income, whereas modern practice leans towards a credit. On top of that, the multilateral instrument that modifies bilateral treaties can itself change the method of relief between two states that have both adopted it.

So the honest answer to the question of how your Spanish rent is relieved in the Czech Republic is that it depends on the treaty as modified and on the year, and that it should be put to a Czech adviser rather than guessed at from a general article. It matters: the difference between an exemption and a credit is the difference between paying no further Czech tax and topping the Spanish tax up to the Czech level.

Where it goes wrong

• Applying a flat percentage of income in place of invoices. Spain does not allow it to a non-resident.
• Deducting a full year of costs against a few weeks of letting.
• Filing nothing when the flat was empty. Imputed income is charged on availability.
• One Spanish return for a couple. There is no joint filing.
• Assuming the treaty settles everything. The rate comes from Spanish domestic law; the treaty governs relief at home.
• Leaving the 3 % withheld on a sale unclaimed. It is a payment on account, not the final tax.

Selling, and a holding period that does not travel

Czech law exempts the gain on a private sale of immovable property once it has been held for the statutory period, which was lengthened for property acquired from 2021 onwards. It is a familiar and welcome rule at home, and it produces a predictable misunderstanding abroad: owners assume that a flat held for well over the Czech period can be sold in Spain without tax.

It cannot. Spain taxes the capital gain of a non-resident at 19 % however long the property has been owned, and there is no holding-period exemption for a second home. The buyer withholds 3 % of the price and pays it to the Spanish authorities on your account; that is a deposit against the tax rather than the tax itself, and where the gain is small or there is a loss the surplus is refundable to whoever claims it within time. Note also that the 19 % rate on the gain applies to every non-resident seller, European or not, so the distinction that governs the rest of this page falls away at the point of sale.

The practical consequence is that a Czech seller may face Spanish tax on a gain that is exempt at home, with no Czech tax to credit it against. That is worth knowing before the preliminary contract is signed rather than at the notary's table.

Our method with the Czech Republic

We register each property and each owner, take the rateable values, count the nights let from your statements, apportion the costs, prepare every return and send you the figures before anything is filed. We keep the certificate current. Correspondence is in English or Spanish and the fee is a fixed monthly figure, published on the pricing page. If your case has an unusual feature, describe it and we will quote. The general rules are in our guides to non-resident property tax and form 210.

From a fixed percentage to real invoices

The Czech owner we meet on the Spanish coast is often a professional or small business owner from Prague or Brno who bought partly as an investment, manages the listing from a phone and keeps notably disciplined accounts. What they bring from home is the option, on the domestic return, of deducting a fixed percentage of rental income instead of actual costs. Spanish non-resident income tax has no such option: specific costs are deducted, invoiced, paid by the owner and apportioned to the nights let. The good news is that real costs, properly kept, usually beat any flat-rate percentage, as the example shows.

Jana's apartment in Benalmádena

Jana is sole owner. In 2026 the flat is let for 140 nights and invoices 15,400 €. The platform charges 2,310 € of commission and the cleaning firm 1,400 €. Year-round costs are 960 € of community charges, 480 € of IBI, 310 € of insurance, 1,500 € of electricity and water, 360 € of internet and 2,850 € of depreciation on the property. She also furnished the flat for 6,000 € three years ago, and furniture is depreciated at 10 % a year: 600 €. The rateable value is 82,000 €, revised in the last decade.

The 7,060 € of year-round costs are shared out by nights: 7,060 × 140 / 365 = 2,707.95 €. Add the commission and cleaning, deducted in full, and deductible costs reach 6,417.95 €. Net rent is 15,400 − 6,417.95 = 8,982.05 €, and at 19 % the rental return is 1,706.59 €. That leaves 225 days at her disposal, including the fortnight she spent there in October: 82,000 × 1.1 % = 902 €, cut to 225 days, 556.03 €, taxed at 105.65 €.

Method	Costs deducted	Tax on the rent
Real costs, apportioned by nights	6,417.95 €	1,706.59 €
A fixed 30 %, as at home (not allowed)	4,620.00 €	2,048.20 €
No costs at all	0.00 €	2,926.00 €

The fixed percentage is not provided for, and it would come out worse anyway. With the imputed income, Jana pays 1,812.24 € in total for the year.

Repairing is not improving, and there is a ceiling

Owners who look after their flat tend to invest each winter: a new kitchen, air conditioning, a refitted bathroom. Painting, fixing a leak or replacing a broken appliance with an equivalent one are repairs and come off, apportioned. Work that enlarges or upgrades the flat is an improvement, added to the building value and depreciated at 3 % a year; the line is drawn in improvement or repair. Loan interest and repair costs together also have a cap: they cannot exceed the income from the property, and the excess is carried forward to later years. A well-let flat rarely reaches it; a year of building work can.